The Resource Pro rata deduction by financial institutions - gross margin or interest?

Pro rata deduction by financial institutions - gross margin or interest?

Label
Pro rata deduction by financial institutions - gross margin or interest?
Title
Pro rata deduction by financial institutions - gross margin or interest?
Creator
Subject
Language
eng
Summary
For the purposes of the "general pro rata", the interpretation of the concept of "turnover" affects the extent to which financial institutions are entitled to deduct input tax and, therefore, determines the final burden of the tax on the institutions in question. In this article, the authors summarize the pros and cons of application of the gross margin or gross interest in respect of credit transactions
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 17 (2006),
http://library.link/vocab/creatorName
  • Amand, C
  • Lenoir, V
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • input VAT
  • pro rata rule
Label
Pro rata deduction by financial institutions - gross margin or interest?
Instantiates
Publication
Label
Pro rata deduction by financial institutions - gross margin or interest?
Publication

Library Locations

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      52.3736660 4.9336932
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